Neb. Rev. Stat. » Chapter 8
Nebraska Revised Statutes

Neb. Rev. Stat. § 8-175 (2026)

Banks; false entry or statement; other offenses relating to books and records; penalty

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Any person who willfully and knowingly subscribes to, or makes, or causes to be made, any false statement or false entry in the books of any bank, knowingly subscribes to or exhibits false papers with the intent to deceive any person or persons authorized to examine into the affairs of any such bank, makes, states, or publishes any false statement of the amount of the assets or liabilities of any such bank, fails to make true and correct entry in the books and records of such bank of its business and transactions in the manner and form prescribed by the department, mutilates, alters, destroys, secretes, or removes any of the books or records of such bank without the written consent of the director, or makes, states, or publishes any false statement of the amount of the assets or liabilities of any such bank, is guilty of a Class III felony.

Notes of Decisions
Cited in 2 cases, 1984–1984 · leading case: State v. Gillette, 357 N.W.2d 472 (Neb. 1984).
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State v. Gillette, 357 N.W.2d 472 (Neb. 1984). · cites it 2× “Neb. Rev. Stat. § 8-175 (Reissue 1983). The penalty for this Class III felony is 1 to 20 years’ imprisonment, or $25,000 fine, or both.”
State v. Copple, 359 N.W.2d 782 (Neb. 1984). · cites it 2× “Copple, entered a plea of no contest to a charge of making or causing to be made false entries in the books of First Security Bank and Trust, Beatrice, Nebraska, with the intent to deceive persons authorized to examine into the affairs of said bank ( Neb. Rev. Stat. § 8-175…”
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